This paper reports of a survey of US doctoral-grantiing programs in accounting (with 95 percent of the programs rsponding). The data bases most commonly possessed by accounting doctoral programs are identified, personal support is discussed, the amount of direct annual costs needed to maintain...

This paper is a comparative study of the responses to the 1995 Wharton School survey of derivative usage among US non-financial firms and a 1997 companion survey on German non-financial firms. It is not a mere comparison of the results of both studies but a comparative study, drawing a...